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Bookkeeping examination of responsible enterprises to the manufacturing /import volume of containers designated (Year 2020 and 2021)

Absrtact
The main objective of this project was to strengthen supervision over various types of announcement to specified enterprises using containers and enhance the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. In addition, the project aimed to collect opinions about the current legislation and recycling funds systems from the registered enterprises under the Waste Disposal Act as the future guidance to amend the relevant regulations. This project was implemented from January 15, 2020 to November 30, 2021, and has achieved all the requirements. The results were as follows: (1) audit of specified enterprises using containers: The audited shortfall amounted to NTD 107,750,847, which represented 3.57 times of the contract fee. According to the contract, should the multiples of audited shortfall to the contract fee be 3 times. As the result, the total of 880 enterprises were audited, achievement rate was 100%; (2) counseling results: guiding 880 registered enterprises audited in this project about the waste disposal related legislation ; (3) 1,000 booklets briefing the registration, reporting and fee collection process were printed and distributed. Four other seminars were held to educate about the audit process, the objectives of this project, and the related regulations and laws, which effectively raised the audit efficiency and quality of this project.
Keyword
audit
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